Audit Quality Indicators

The CAQ has been at the forefront of the movement to develop quantitative and qualitative metrics regarding the audit—commonly referred to as audit quality indicators (AQIs)—that could be used to better inform audit committees about key matters that may contribute to the quality of an audit.

Auditor Reporting

Engaging constructively with policymakers and key stakeholders, the CAQ and its members have made substantial and practical contributions to ongoing efforts to enhance information presented in the auditor's report to investors and other users.

Audit Committee Issues

Policymakers across the globe increasingly recognize the vital role of audit committees and their importance to audit quality. In close collaboration with partner organizations, the CAQ is actively engaged in policy developments related to audit committees.

Effective Disclosure

The CAQ is a prominent voice in the discussion about effective financial disclosures. Convening key investor and financial groups, the CAQ has developed concrete recommendations on ways to facilitate investors’ access to meaningful information.

Cybersecurity

A complex and evolving issue, cybersecurity has serious implications for public companies, their boards, investors, and other stakeholders. The CAQ works to illuminate the role of auditors in this critical area.

Fighting Fraud

The CAQ produces a range of resources to promote deterrence and detection of financial reporting fraud.
Additionally, the CAQ is a founding member of the Anti-Fraud Collaboration, which unites organizations representing members of the financial reporting supply chain.

Research Insights & Data

The Center for Audit Quality's annual Main Street Investor Survey provides a sweeping view of the strength and resilience of US investors and the robust confidence they place in our capital markets system. In 2018, 74 percent of investors express confidence in US capital markets, and 78 percent have confidence in investing in U.S. public companies.

Featured Data

Research|11.01.18

2018 Audit Committee Transparency Barometer

Publications|09.18.18

2018 Main Street Investor Survey

Research|11.01.17

2017 Audit Committee Transparency Barometer

Policy Issues

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